(No. X of 2007)
Explanatory Memorandum
(a) to amend and consolidate the laws relating to gaming and betting;
(b) to provide a legal framework for the regulation of betting on foreign horse-
races, football matches and other events or contingencies and of interactive
gambling;
(d) to provide for one single regulator for better synergy and enforcement; and
R. Sithanen
11 May 2007 Deputy Prime Minister, Minister of Finance and
Economic Development
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ARRANGEMENT OF CLAUSES
Clause
PART I - PRELIMINARY
1. Short title
2. Interpretation
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3. Establishment of Authority
4. Objects of Authority
5. The Board
6. Functions of Board
7. Powers of Board
8. Meetings of Board
9. Disclosure of interest
10. Delegation of powers
11. General Fund
12. Annual report
PART IV – CASINOS
PART XI – BOOKMAKERS
PART XX – SECURITY
155. Confidentiality
156. Advertisement
157. Unclaimed prizes or other amounts
158. Complaints
159. Immunity
160. Exemption
161. Execution of documents
162. Legal proceedings
163. Jurisdiction
164. Regulations
165. Transitional provisions
166. Consequential amendments
167. Repeal and savings
168. Commencement
________________
A Bill
To amend and consolidate the laws relating to gaming and betting, to provide a
legal framework for the regulation of betting on foreign horse-races, football matches
and other events or contingencies and of interactive gambling and to make provision to
foster responsible gambling in order to minimise harm caused by gambling and for one
single regulator for better synergy and enforcement and for related matters
PART I - PRELIMINARY
1. Short title
This Act may be cited as the Gambling Regulatory Authority Act 2007.
2. Interpretation
In this Act –
“agent of a foreign pool promoter” means a licensee which issues or receives pool
coupons or other forms together with stake money on behalf of a foreign pool
promoter;
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(b) one or more non-cash prizes with a combined retail monetary value not
exceeding 500 rupees or such other amount as may be prescribed;
(c) tickets or tokens redeemable for one or more non-cash prizes with a combined
retail monetary value not exceeding 500 rupees or such other amount as may
be prescribed; or
(d) cash equivalent to the amount the player inserts in the machine to play;
“bet” means –
“bookmaker” means a licensee who receives or negotiates bets on the basis of fixed
odds on the result of an event or contingency;
“casino” means any premises approved by the Board, where casino games are played
or are available to be played;
“casino game” means any game specified in Part I of the First Schedule;
“collector” means a licensee who issues or receives pool coupons or other forms
together with stake money on behalf of a local pool promoter or of an agent of a
foreign pool promoter;
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“duty” -
(a) means the duty leviable under section 114(3)(a), (5), (6) and (7); and
(b) includes any penalty and any interest imposed under this Act; but
“financial institution” has the same meaning as in the Banking Act 2004;
“fixed odds bet” means a bet on any event or contingency in which odds are agreed at
the time the bet is placed;
“foreign pool promoter” means a licensee who carries on the business involving the
receiving or negotiating bets by way of pool betting outside Mauritius in relation to
sporting or other events taking place outside Mauritius;
“gambling” -
(b) includes -
(i) playing any casino game, gaming house game or on any gaming
machine;
“gaming house” means any premises approved by the Board where gaming house
games are played or are available to be played;
“gaming house game” means any game specified in Part II or Part III of the
First Schedule;
(a) in the case of a gaming house “A” licence, a company licensed to operate the
gaming house; or
(b) in the case of a gaming house “B” licence, any person licensed to operate the
gaming house;
“General Fund” means the General Fund set up under section 11;
“inspector” –
(a) means a person employed as such by the Authority under section 14(1); and
(b) includes any person authorised in writing by the Chief Executive under section
14(2);
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“interactive gambling” means any prescribed game, whether by way of virtual online
gambling or gambling on a separate physical event, that involves an element of
chance and an element of skill or an element of chance only, played or available to be
played through the internet or such other electronic communication system as may be
approved by the Board;
“interactive gambling operator” means a company licensed under this Act to operate
interactive gambling;
“jockey” -
“local pool promoter” means a licensee who carries on the business involving the
receiving or negotiating of bets by way of pool betting in Mauritius;
"local race inter-totalisator betting" means betting through a totalisator on a local race,
where the money bet on each pool of an organisation operating outside Mauritius and
conducting such betting is combined with the money bet on the corresponding pool of
the totalisator in Mauritius to form one pool, from which the dividends are calculated,
declared and paid;
"lottery" -
(a) means a scheme or device for the distribution by chance of prizes or of any
right to, or share in, a prize depending upon, or to be determined by, lot or
drawing, whether out of a box or other receptacle, or by cards, token, coin or
dice, or by any machine, ticket, envelope or device or any other chance
whatsoever, where, in order to participate in the scheme or device, a person is
required to hold a ticket which he has to purchase, or obtains freely or on
purchase of goods or services or is given a right to the chance by any other
means; and
(b) includes a competition scheme for the distribution of prizes, or of any right to,
or share in, a prize where –
(ii) the distribution depends, at any stage of the scheme, upon a genuine or
purported display of knowledge or skill, notwithstanding that the
distribution also depends, at some stage of the scheme, on an element
of chance; but
“lottery game” means any game, scheme, system, plan, promotion, competition,
instant-win game other than instant lottery game organised in connection with trade
promotion, online lottery or other arrangement for distributing prizes by lot or by
chance, as may be prescribed to form part of the Mauritius National Lottery;
“lottery retailer” means a person who holds a registration certificate under Sub-Part B
of Part XV;
“Mauritius National Lottery” means the lottery games that are prescribed to form part
of the Mauritius National Lottery;
“member” –
“Minister” means the Minister to whom responsibility for the subject of finance is
assigned;
“National Solidarity Fund” means the National Solidarity Fund established under the
National Solidarity Fund Act;
“Operator” means a company promoted by the State Investment Corporation Ltd and
licensed to operate the Mauritius National Lottery;
“pool betting” –
(iii) the stakes for each competition are aggregated and dividends are
declared and paid to winners on the result of any event or contingency
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“premises” includes any house, building, ship, boat, vehicle and any open or enclosed
area;
"promoter's commission" in relation to pool betting, means the amount by which the
aggregate total stakes in all the competitions exceed the sum of -
(b) the aggregate pool betting duty and tax payable in respect of the competitions;
and
(c) the expenses actually incurred by the promoter in the conduct of the
competitions excluding any expenses properly chargeable to capital and any
interest on borrowed money, and in particular, excluding any provision for
depreciation of buildings or equipment, any emoluments payable to the
promoter, or any emoluments payable to any other person whether or not those
emoluments depend to any extent on the profits of the promoter;
“punter” means a person who places a bet with a bookmaker or totalisator operator;
“racecourse” means premises approved by the Board, which are designed, used or
adapted for use for horse-racing;
“Revenue Laws” has the same meaning as in the Mauritius Revenue Authority
Act 2004;
“sporting event” means any horse-race or football match approved by the Board
which takes place outside Mauritius, or such other sporting event as may be
prescribed;
“sweepstake” means a form of lottery where the winner is determined by a draw and
on the result of a horse-race organised by a horse-racing organiser;
“tax” –
(a) means the tax leviable under section 114(1), (2) and (3)(b); and
(b) includes any penalty and any interest imposed under this Act; but
“totalisator” –
(a) means a scheme or system by means of which bets are accepted and aggregated
and dividends are calculated, declared and paid on a proportional basis
dependent on the result of a horse-race or a series of horse-races in accordance
with formulae approved by the Board; and
(b) includes a device, instrument, machine, computer or other thing used to effect the
aggregation of bets and the distribution of dividends;
“totalisator operator” means a public company licensed under this Act to operate a
totalisator.
3. Establishment of Authority
(1) There is established for the purposes of this Act the Gambling Regulatory
Authority which shall be a body corporate.
4. Objects of Authority
(a) regulate and control gambling activities and the organisation of lottery games,
sweepstakes and lotteries;
(c) promote public confidence in the integrity of the gambling industry and
the horse-racing industry;
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5. The Board
(a) a Chairperson;
(b) a Vice-Chairperson;
(3) Where the Chairperson is absent or unable to exercise his functions for any
reason, the Vice-Chairperson shall act in his stead.
(4) No person having had or having any direct or indirect interest in any activity
regulated by this Act in the previous 5 years shall be appointed as a member.
(5) Every member shall be paid by the Board such fees as the Board may, with the
approval of the Minister, determine.
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6. Functions of Board
The Board shall have such functions as are necessary to further most effectively the
objects of the Authority and in particular to –
(b) ensure that there is transparency and good governance in the conduct of
gambling, lottery games, sweepstakes, lotteries and Government lotteries and
in the organisation of horse-racing;
(c) regulate and control the operations of gambling, lottery games, sweepstakes
and lotteries;
(e) coordinate with the Police des Jeux for the prevention of illegal gambling and
other malpractices in any activity regulated under this Act and for the
detection of fraud in gambling, horse-racing, lottery games, sweepstakes,
lotteries, or Government lotteries;
(f) do such things as are incidental or conducive to the performance of any of its
functions under this section; and
(g) advise the Minister on any matter relating to gambling, horse-racing, lottery
games, sweepstakes or lotteries.
7. Powers of Board
(1) The Board shall have such powers as are necessary to enable it to effectively
discharge its functions and in particular to –
(i) supervise and control the conduct and operation of any activity
regulated under this Act;
(j) impose any financial penalty for non-compliance with the conditions
of a licence, rules, directions or guidelines;
(m) ensure the protection of the public through the regulation and
supervision of gambling, lottery games, sweepstakes and lotteries;
(o) generally do such acts and things as may be necessary for the purposes
of this Act.
(3) The Minister may, in relation to the exercise by the Board of any of its powers
under this Act, give such directions of a general character to the Board as the Minister
considers necessary in the public interest.
(4) Where a direction is given under subsection (3), the Board shall comply with
the direction.
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8. Meetings of Board
(1) The Board shall meet as often as is necessary but at least once every month
and at such time and place as the Chairperson may determine.
(4) The validity of any act or thing authorised or required to be done by the Board
shall not be affected by any vacancy in its membership.
(5) The Board may co-opt such other person as may be of assistance in relation to
any matter before the Board.
(6) Any person co-opted under subsection (5) shall have no right to vote on any
matter before the Board.
(7) Subject to this section, the Board shall regulate its meetings in such manner as
it thinks fit.
9. Disclosure of interest
Every member shall, in relation to any matter before the Board, in which he or any
person related to him by blood or marriage has a pecuniary or other material interest -
(a) disclose the nature of that interest in writing at or before the meeting convened
to discuss that matter; and
(b) not take part in any deliberations of the Board relating to that matter.
Subject to such instructions of a general nature as it may give, the Board may delegate
to the Chairperson or the Chief Executive such of its powers and functions as may be
necessary for the effective management of the Authority other than the power to -
(c) enter into any transaction in respect of capital expenditure which exceeds one
million rupees; or
(ii) all loans, interest or other sums, other than licence fees, which
may lawfully accrue to the Authority; and
(iii) all sums from any other source as may be approved by the
Minister; and
(b) out of which all payments required to be made by the Authority and all
charges on the Authority shall be effected.
(2) Any licence fee collected by the Authority shall, as soon as is reasonably
practical, be paid by the Chief Executive into the Consolidated Fund.
(3) The Board shall, not later than 3 months before the commencement of each
financial year, submit to the Minister an estimate of its income and expenditure for that
financial year.
(4) For the purposes of section (5) of the Statutory Bodies (Accounts and Audit)
Act, the period extending from the commencement of this Act to 30 June next following shall
be deemed to be the first financial year of the Authority.
(5) Sections 5, 7, 8 and 9 of the Statutory Bodies (Accounts and Audit) Act shall,
in so far as they relate to audited accounts, not apply to the first financial year of the
Authority.
(6) The auditor to be appointed under section 5(1) of the Statutory Bodies
(Accounts and Audit) Act shall be the Director of Audit.
(1) The Board shall, not later than 6 months after the close of every financial year,
cause to be published a report of the activities of the Authority together with its audited
accounts in respect of the previous financial year.
(2) The Board shall forward a copy of the report referred to in subsection (1) to
the Minister.
(3) The Board shall furnish to the Minister such information with respect to the
activities of the Authority, in such manner and at such time, as the Minister may specify.
(4) The Minister shall, at the earliest available opportunity, lay a copy of the
annual report and audited accounts of the Authority before the National Assembly.
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(1) There shall be a Chief Executive who shall be the chief executive officer of
the Authority charged with responsibility for the execution of the policy of the Board and for
the control and management of the day-to-day business of the Authority.
(2) The Board shall, with the approval of the Minister, appoint the Chief
Executive from amongst suitable candidates on a fixed term performance contract.
(3) In the exercise of his functions, the Chief Executive shall act in accordance
with such directives as he may receive from the Board.
(4) The Chief Executive shall, unless otherwise directed by the Board, attend
every meeting of the Board and may take part in its deliberations but shall not have the right
to vote.
(1) The Board may, on such terms and conditions as it thinks fit, employ such
persons as inspectors or other employees as may be necessary for the proper discharge of the
functions of the Authority.
(2) The Chief Executive may authorise in writing any person who performs the
duties of an inspector for such period and on such terms as he may determine.
(3) Every person employed under subsection (1) or authorised under subsection
(2) shall be under the administrative control of the Chief Executive.
(4) The Board may make provision to govern the conditions of service of
employees and, in particular, to deal with -
(a) the appointment, discipline, dismissal, pay and leave of, and the
security to be given by, employees;
(1) Every person shall, at the time of making an application to be recruited by the
Authority, lodge -
(a) in the case of the Chief Executive, with the Chairperson, a declaration
of assets by way of an affidavit in the form specified in Part I of the
Second Schedule; or
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in relation to himself, his spouse, his minor children and grand-children, and subject to
subsection (2), children of age.
(2) The declaration shall, in relation to children of age, specify any property sold,
transferred or donated to each one of them in any form or manner whatsoever including
income or benefits from any account, partnership or trust.
(3) Every person referred to in subsection (1) shall make a fresh declaration of
assets by means of an affidavit or declaration, as the case may be, every 3 years, and also on
the expiry or termination of his employment on any ground.
(4) The Head of the Investigations Division of the Authority, or any employee
deputed by him, may, for the purpose of verifying any declaration lodged under this section,
call for any oral or written information from an employee or a prospective employee.
PART IV – CASINOS
(2) No casino licence shall be issued unless the appropriate licence fee specified
in the Third Schedule is paid to the Authority.
No person shall use the word “casino” as a name or as part of the name, of any trade
or business premises unless the premises are licensed as a casino.
(1) Every casino operator shall submit to the Board a certified copy of its rules of
casino games including a list of casino games available to be played and the maximum stakes
permitted for each game, for approval.
(2) Where a casino operator proposes to amend its rules of casino games, it
shall submit to the Board a copy of the proposed amendment for approval.
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Every casino operator shall, at all times when the casino is open for the playing of
casino games, display in a conspicuous place in the casino -
(b) the casino games authorised to be played and the maximum stakes approved
by the Board; and
(2) Nothing in subsection (1) shall be construed so as to prevent the issue of any
other licence in respect of a casino under any other enactment.
Notwithstanding article 1965 of the Code Civil Mauricien, an action shall lie for the
recovery of any gambling debt incurred by any person at a casino in respect of gambling at
the casino.
(1) No person shall operate a gaming house unless he holds the appropriate
gaming house licence.
(2) No gaming house licence shall be issued unless the appropriate licence fee
specified in the Third Schedule is paid to the Authority.
(1) Every gaming house operator shall submit to the Board a certified copy of its
rules of gaming house games including a list of gaming house games available to be played
and the maximum stakes permitted for each game, for approval.
(2) Where a gaming house operator proposes to amend its rules of gaming house
games, it shall submit to the Board a copy of the proposed amendment for approval.
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Every gaming house operator shall, at all times when the gaming house is open for the
playing of gaming house games, display in a conspicuous place in the gaming house -
(b) the gaming house games authorised to be played and the maximum stakes
approved by the Board; and
(2) Nothing in subsection (1) shall be construed so as to prevent the issue of any
other licence in respect of a gaming house under any other enactment.
(1) No person shall operate a gaming machine unless he holds a gaming machine
licence in respect of that gaming machine.
(2) No gaming machine licence shall be issued unless the appropriate licence fee
specified in the Third Schedule is paid to the Authority.
(3) Gaming machines may be installed only at such places as may be approved by
the Board.
(a) forthwith any gaming machine brought into operation on or after the
commencement of this Act; and
to a server located at such place designated by the operator and approved by the Board.
Every gaming machine operator shall, at all times when its premises are open for the
playing of gaming machines, display in a conspicuous place at the premises its licence and
the conditions of the licence.
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(e) the employment of, and the issue of directions to, racecourse officials;
(3) A horse-racing organiser shall comply with the Code of Corporate Governance
and guidelines issued under the Financial Reporting Act 2004.
(1) A horse-racing organiser shall submit to the Board a certified copy of its Rules
of Racing which shall be in accordance with international norms, for approval.
(2) Where a horse-racing organiser proposes to amend its Rules of Racing, it shall
submit to the Board a copy of the proposed amendment for approval.
(3) A horse-racing organiser shall disseminate for the information of the general
public the Rules of Racing in such manner and at such intervals as it considers appropriate.
(1) A horse-racing organiser may require the payment of any charge from a
totalisator operator, bookmaker, sweepstakes organiser or operator of dart games, on such
terms and conditions as the Board may approve.
(2) A horse-racing organiser shall, in its agreement or contract for the payment of
any charge under subsection (1) –
(a) give to holders of the same type of licence equal and fair treatment and
ensure that the terms and conditions are fair and reasonable;
(2) The Board may, on application made, issue to a totalisator operator a licence
authorising it to operate -
(b) at such other place outside the racecourse as may be approved by the
Board; or
(3) No totalisator operator licence shall be issued unless the appropriate licence
fee specified in the Third Schedule is paid to the Authority.
(1) Every totalisator operator shall submit to the Board a certified copy of its rules
of totalisator betting for approval.
(2) Where a totalisator operator proposes to amend its rules of totalisator betting, it
shall submit to the Board a copy of the proposed amendment for approval.
Every totalisator operator shall, at all times when the premises are open for its betting
activities or for providing facilities in connection with its betting activities, display in a
conspicuous place at the premises -
(a) its licence issued under this Act and the conditions of the licence; and
(a) conduct its betting operations after approval of the scheme or system
by the Board and in accordance with the rules of totalisator betting;
(c) at the request of the Board, move a terminal from one place to another
place or close a terminal.
(2) A totalisator operator may, subject to the approval of the Board, carry out its
activities through remote communication.
(1) No totalisator operator shall combine any of its pools with the corresponding
pool of another totalisator operator unless it obtains a written authorisation of the Board to
that effect.
(2) The Board may, on written application made, authorise a totalisator operator
to combine any of its pools with the corresponding pool of another totalisator operator on
such terms and conditions as the Board may approve.
(b) state the types of bets and submit the rules of betting in respect of
which pools are to be combined.
(4) Where an authorisation is given under subsection (2), the money bet on each
pool of a totalisator operator shall be combined with the money bet on the corresponding pool
of the other totalisator operator to form one pool from which the dividends are uniformly
calculated, declared and paid.
(a) the services, facilities and equipment for conducting the local race
inter-totalisator betting have been –
(b) the appropriate licence fee specified in the Third Schedule is paid to
the Authority.
(2) A totalisator operator shall ensure that the numbers that it assigns to the horses
in a local race for the purpose of local race inter-totalisator betting are the same as those
assigned to those horses for betting by the organisation operating outside Mauritius and
conducting betting on the local race.
(2) A totalisator operator shall, in its application in respect of each foreign race on
which it proposes to conduct foreign race inter-totalisator betting -
(ii) the organisation conducting the foreign race and the foreign
race betting; and
(iii) the governing bodies which regulate the foreign race and the
foreign race betting;
(iii) the method of calculation that the totalisator operator and the
organisation outside Mauritius conducting the foreign race
betting propose to use for each pool that is combined; and
(c) provide the Board with details of the communication system to be used
to ensure the accurate and timely exchange of race information
between the totalisator operator and the organisation outside Mauritius
conducting the foreign race betting.
(3) The Board may, on receipt of an application under subsection (2), issue to a
totalisator operator a licence authorising it to conduct foreign race inter-totalisator betting at
such place as may be approved by the Board.
(a) the services, facilities and equipment for conducting the foreign race
inter-totalisator betting have been –
(b) the appropriate licence fee specified in the Third Schedule is paid to
the Authority.
(2) A totalisator operator shall ensure that the numbers that it assigns to the horses
in a foreign race for the purpose of foreign race inter-totalisator betting are the same as those
assigned to those horses for betting by the organisation operating outside Mauritius and
conducting betting on the foreign race.
PART XI – BOOKMAKERS
(1) No person shall operate fixed odds betting unless he holds the appropriate
bookmaker licence.
(2) Subject to subsection (3), the Board may, on application made for the conduct
of fixed odds betting on local races, issue -
(4) The Board may, on application made for the conduct of fixed odds bet on local
races through remote communication, issue a bookmaker licence authorising the applicant to
operate through remote communication at such place outside the racecourse as may be
approved by the Board.
(5) The Board may, on application made for the conduct of fixed odds bet on any
event or contingency other than a local race, issue a bookmaker licence authorising the
applicant to operate at such place as may be approved by the Board.
(6) No bookmaker licence to conduct fixed odds betting on a local race shall be
issued to a totalisator operator.
(7) No bookmaker licence under subsection (4) or (5) shall be issued unless the
applicant is a company.
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(9) No bookmaker licence shall be issued unless the appropriate licence fee
specified in the Third Schedule is paid to the Authority.
(11) A bookmaker may, for the purposes of his business as bookmaker and with the
approval of the Board, receive bets from, or negotiate bets with, another bookmaker on such
terms and conditions as may be approved by the Board.
(1) Every bookmaker shall conduct his betting operations in accordance with the
rules of fixed odds betting approved by the Board.
(2) The Board may authorise a bookmaker to accept deposits from members of the
public for the purpose of placing bets with him on such terms and conditions as may be
approved by the Board.
(3) Every bookmaker who operates at a place outside the racecourse shall -
(a) seek prior approval of the Board for the transfer of his place of
operation from one place to another; or
(b) at the request of the Board, move or transfer his place of operation
from one place to another place or close down his place of operation.
No person shall place a wager of any kind with a bookmaker, and no bookmaker shall
accept, or offer to accept, a wager of any kind from any person, other than a bet.
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Every bookmaker shall, at all times when the premises are open for his betting
activities or for providing facilities in connection with his betting activities, display in a
conspicuous place at the premises -
(a) his licence issued and the conditions of the licence; and
(3) Any registration under this section shall be subject to such conditions as may
be determined by the Board.
(4) Every bookmaker’s clerk shall, at all times in the course of his employment,
have in his possession his registration certificate issued by the Board.
(2) Where a notice is given under subsection (1), the Board shall cancel the
registration of the clerk.
(3) The Board shall cancel the registration of a bookmaker’s clerk where it is
satisfied that the clerk is no longer a fit and proper person.
(2) The Board may, on application made, issue to the applicant a licence
authorising him to organise sweepstakes.
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(3) No sweepstake organiser licence shall be issued unless the appropriate licence
fee specified in the Third Schedule is paid to the Authority.
Every sweepstake organiser shall display his licence in a conspicuous place at his
premises.
(c) a collector,
(2) The Board may, on application made, issue to the applicant a licence
authorising him to carry on the business of a local pool promoter, an agent of a foreign pool
promoter or a collector, as the case may be.
(3) No licence shall be issued under this Part unless the appropriate licence fee
specified in the Third Schedule is paid to the Authority.
(a) each local pool promoter or agent of a foreign pool promoter on behalf
of whom he collects stake money, pool coupons or other forms; and
(1) No local pool promoter or agent of a foreign pool promoter shall conduct,
promote or organise pool betting -
(2) Every local pool promoter or agent of a foreign pool promoter shall
conduct his pool betting operations in accordance with the rules referred to in section 55.
(3) No local pool promoter or agent of a foreign pool promoter shall conduct its
pool betting business through any person other than a collector.
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(1) Every local pool promoter shall submit to the Board a certified copy of its
rules of pool betting for approval.
(2) Where a local pool promoter proposes to amend its rules of pool betting, it shall
submit to the Board a copy of the proposed amendment for approval.
(3) Every agent of a foreign pool promoter shall submit to the Board a certified
copy of the rules of pool betting of the foreign pool promoter and any amendment to
those rules.
Every local pool promoter, agent of a foreign pool promoter or collector shall, at all
times, display in a conspicuous place at his premises -
(1) Subject to subsection (2), no person shall operate dart games for gain.
(a) within the precincts of the racecourse unless he holds a dart game
licence issued by the Board; or
(b) at a fun fair, fancy fair or similar event unless he obtains the prior
approval of the Commissioner of Police.
(a) the rules for operating the dart games are approved by the Board; and
(b) the appropriate licence fee specified in the Third Schedule is paid to
the Authority.
(4) Where a licence under subsection (2)(a) is issued, the licensee shall operate
dart games on the days and times specified in the Third Schedule.
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In this Part –
“gross proceeds” means the turnover of the lottery games less any sums paid out in
respect of cancelled tickets;
“net proceeds” means the gross proceeds of the Mauritius National Lottery less sums
paid out for the prizes;
“ticket” means any symbol, sign, token, coupon, warrant, card, printed paper,
document or list or any other means or device which confers or purports to confer the
right to take part in a lottery game, and which is issued by the Operator.
(1) Notwithstanding any other enactment, there shall at no time be more than one
Operator holding a licence for the purposes of this Part.
(2) (a) The Board shall issue a licence to the Operator authorising it to operate
the Mauritius National Lottery on behalf of the Government of
Mauritius but subject to paragraph (b).
(b) The Operator shall not be deemed to be the agent of the Government
for the purpose of any liability of any nature towards a third party and
arising out of the operation of the Mauritius National Lottery.
(3) A licence issued under this section shall be valid for a period of 10 years.
(4) Upon an application made by the Operator to the Board at least one year prior
to the expiry of the licence, the Board may, upon being satisfied of the satisfactory operation
of the Mauritius National Lottery by the Operator, renew the licence for one, or more period
not exceeding 5 years, subject to such terms and conditions as the Board may deem fit to
impose.
(5) A licence issued under this section shall be subject to the payment of the
appropriate licence fee specified in the Third Schedule.
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(1) The licence issued under section 59 shall be subject to such terms and
conditions as the Board may impose and may require the Operator -
(a) to obtain the consent of the Board before doing any specific act or
thing otherwise permitted under the licence;
(b) to refer matters specified in the licence to the Board for approval;
(c) to provide to the Board at specified times with such information as the
Board may require;
(d) to pay any sum out of the net proceeds into the Consolidated Fund at
such times as may be specified in the licence;
(e) to obtain the approval of the Board for any lottery game, and the rules
of the game, before that lottery game is conducted;
(b) a person who prints or in any other way manufactures a ticket for the
Mauritius National Lottery, or any of its directors or employees; or
The Operator shall display in a conspicuous place at its business premises its licence
and the conditions of the licence.
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(a) devise and operate lottery games authorised under this Act in accordance with
rules approved by the Board;
(d) pay such proportion of the net proceeds from lottery games to the
Consolidated Fund in accordance with the terms and conditions of the licence;
(e) perform all other duties necessary for the successful operation of the Mauritius
National Lottery, including the establishment of, and operating as the fiduciary
custodian without proprietary rights in, a Prize Fund Account into which shall
be paid the gross proceeds, and out of which shall be paid all prizes; and
(f) organise, initiate, supervise and administer the operation of the Mauritius
National Lottery relating to the categories of lottery games and the conduct of
the games pursuant to this Act.
(c) enter into contracts on the terms and conditions determined by the Operator,
except that it shall not enter into a contract for the purpose of assigning or
transferring the organisation and conduct of the Mauritius National Lottery;
(d) enter into written agreements with one or more other States for the operation,
participation in marketing and promotion of a joint lottery or joint lottery
games, subject to the approval of the Board;
(f) conduct promotions which involve the dispensing of lottery game tickets, and
establish and operate sales facilities to sell lottery game tickets.
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No person, other than the Operator, shall sell, offer or expose for sale or have in his
possession for sale, any lottery game ticket, unless he holds a registration certificate issued by
the Board.
(1) Where the Operator appoints a person as a lottery retailer to sell lottery game
tickets, it shall apply to the Board for the registration of that person.
(2) An application under subsection (1) shall be made in such form as may be
approved by the Board and shall be accompanied by -
(b) evidence that the person is a fit and proper person to obtain a
registration certificate under this Act; and
(c) a location plan and address of the premises where the person intends to
carry on the business of lottery retailer.
(3) The Board may require the Operator to furnish such information which may be
reasonably necessary in order to enable the Board to properly consider the application.
(1) The Board may grant a registration certificate subject to such terms and
conditions as it thinks fit.
(2) No registration certificate shall be granted unless the Board is satisfied that the
person is a fit and proper person to sell lottery game tickets.
(b) who has, within the 10 years preceding the date of application, been
convicted of any offence involving fraud or dishonesty, or is a body
corporate of which any director, manager or officer has been so
convicted; or
(c) who was the holder of a registration certificate which has been
cancelled.
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Every lottery retailer shall display in a conspicuous place at his business premises his
registration certificate and the National lottery rules of the Operator.
(1) Where the Operator terminates the appointment under which a lottery retailer
is authorised to sell lottery game tickets, it shall forthwith notify the Board of the termination.
(2) Where a notice is given under subsection (1), the Board shall cancel the
registration certificate of the lottery retailer.
(3) Subject to subsections (4) and (5), the Board may cancel a registration
certificate where it is satisfied that –
(a) the information given to the Board for the registration of the lottery
retailer is false or misleading in a material particular;
(b) the lottery retailer has contravened this Act or any rules made under
section 77;
(c) the lottery retailer is not, or is no longer, a fit and proper person to be a
lottery retailer; or
(d) the lottery retailer has been convicted of an offence under this Act, the
Financial Intelligence and Anti-Money Laundering Act, or under any
other enactment where the offence is one involving fraud or
dishonesty.
(5) The Board shall, in the notice under subsection (4), require the lottery retailer
to show cause in writing, within such time as may be specified in the notice, why the
registration certificate should not be cancelled.
(6) The Board shall, after considering the explanations of the lottery retailer,
inform him in writing of its decision and the reasons for its decision.
Without prejudice to its powers under section 69, the Board may suspend the
registration certificate of the lottery retailer for a period not exceeding 3 months on any
ground on which it would have been entitled to cancel the registration certificate under
section 69.
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(1) The Operator shall maintain and operate with a local bank a Prize Fund
Account.
(2) There shall be paid into the Prize Fund Account all sums staked on lottery
games.
(a) all prizes set for the respective lottery games in accordance with the
rules made under section 77;
(b) any amount due to the Operator under the terms and conditions of its
licence; and
(c) into the Consolidated Fund, the proportion of the net proceeds referred
to in section 62(d).
(1) The Operator shall pay to every participant the prize to which the participant is
entitled in accordance with the official results of the draw of the lottery game and in
accordance with the rules made under section 77.
(2) Where, after the draw of a lottery game, no person is, or becomes, entitled to a
prize offered in the lottery game, the amount of the prize shall be used for the allocation, in
accordance with rules made under section 77, of bigger prizes for the subsequent draw of the
same lottery game.
(2) Where the Operator is satisfied that the participant is entitled to the prize, the
Operator shall pay to the participant the amount of the prize.
(3) (a) Where the Operator is not satisfied that a participant is entitled to the
prize claimed, the Operator shall retain the amount of the prize in the
Prize Fund Account, until such time as the participant satisfies the
Operator of his entitlement, or as a Court determines the entitlement of
the participant.
(a) an instant-win game made later than 3 months after the date of closure
of that instant-win game; or
(b) any other lottery game made later than 6 months after the draw of the
lottery game to which it relates,
(1) Unless otherwise agreed with the Operator, every lottery retailer who sells any
lottery game tickets shall pay the proceeds that accrue from the sale of the lottery games into
the Prize Fund Account.
(2) Every lottery retailer shall keep all lottery proceeds separate from his other
funds in a separate bank account in a local bank.
(1) The draw of every lottery game, other than an instant-win game, shall be held
by the Operator in public and in the presence of an inspector designated by the Board.
(2) The Operator shall publicly notify or announce, in any manner that it
thinks fit –
(b) in the case of a draw that is to be broadcast, the time at which and the
channel or station on which the draw is to be broadcast.
(3) The Operator shall publish in 2 daily newspapers the date of closure of any
instant-win game.
The Operator shall, immediately after the draw of any lottery game, announce or
display the official result in accordance with the rules for the type of lottery game to which
the draw relates.
(1) The Operator may, with the approval of the Board, make such rules not
inconsistent with this Act for, or in relation to, the conduct and operation of lottery games and
the establishment and distribution of prize funds.
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(2) The Operator shall publish the rules made under subsection (1) in the Gazette
and in 2 daily newspapers.
(3) Any rule made under this section shall take effect as from the date of the last
publication referred to in subsection (2), or on such other date as may be specified in the
rules.
(4) Notwithstanding the Interpretation and General Clauses Act, rules made under
subsection (1) shall not be required to be laid before the National Assembly.
(1) No person, other than the Operator shall, either alone or with any other person,
promote, organise or conduct any lottery game under –
(b) any other name, knowing that the name so resembles a prescribed
product name that is likely to mislead any person.
(2) No person, other than the Operator or a person authorised to do so by it, shall,
subject to any other enactment, for the purposes of any lottery other than the Mauritius
National Lottery, make use of the names “Mauritius National Lottery” or “National Lottery”
or of any name so closely resembling either of the names as to be reasonably capable of
leading to the belief that either of those 2 names is being referred to.
(3) Any person who contravenes subsection (1) or (2) shall commit an offence and
shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for
a term not exceeding 2 years.
Any copyright, trademark, service mark or logo and enforcement of rights with
respect to the Mauritius National Lottery are the sole property of the Government of
Mauritius.
(1) The Operator shall not conduct a lottery game unless it has a control procedure
approved by the Board for conducting the lottery game.
(1) The Operator shall, not later than 3 months before it proposes to start
conducting lottery games under its licence, submit its control procedure in writing to the
Board for approval.
(2) Notwithstanding the period specified in subsection (1), the Operator may
submit its control procedure to the Board for approval at such later time as the Board
may allow.
(3) The control procedure shall describe and explain the Operator’s control
procedure and shall include information about –
(b) the general procedures to be followed for the conduct of the lottery
games;
(c) the procedures and standards for the maintenance, security, storage and
transportation of equipment to be used for the conduct of the lottery
games;
(d) the procedures for the recording and paying of prizes won in lottery
games; and
(1) Where the Operator intends to change an approved control procedure, it shall
make a written application to the Board.
(2) An application under subsection (1) shall be made in writing not later than 3
months before the Operator intends to start conducting lottery games under the proposed new
control procedure.
(3) Notwithstanding the period specified in subsection (2), the Operator may
submit its application at such later time as the Board may allow.
(4) An application made under this section shall contain particulars of the
proposed changes to the Operator’s approved control procedure.
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(1) On receipt of an application under section 81 or 82, the Board may either
approve, or refuse to approve, the Operator’s proposed control procedure or the proposed
change in the approved control procedure.
(a) by written notice given to the Operator, require it to give to the Board
additional information in relation to the application that is necessary to
enable the Board to make a decision about the application; and
(4) The Board may refuse to approve a proposed control procedure where the
Operator fails to comply with subsection (2)(a).
(5) The Board shall promptly notify the Operator in writing of its decision to
approve or not to approve an application under this section.
(6) Where the Board refuses to approve an application, the notice referred to in
subsection (5) shall contain the reasons for its decision and where the Board is of the opinion
that the application can be rectified to enable the Board to approve such application, the
notice shall also –
(b) invite the Operator to re-apply after making the appropriate changes.
(1) The Board may, in writing, direct the Operator to change an approved control
procedure within such time and in such way as may be specified in the notice.
(2) The Operator shall comply with the notice referred to in subsection (1).
(3) Where the Operator fails to comply with a direction under subsection (1), it
shall commit an offence and shall, on conviction, be liable to a fine not exceeding one million
rupees.
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Any money paid into the Consolidated Fund pursuant to section 71(3)(c) shall be used
to finance the implementation of projects relating to community development, the promotion
of education, health, sports and culture, for reimbursement of public debt of Government and
for such other purposes as may be prescribed.
(1) There is set up for the purposes of this Part, a Lottery Committee which shall
consist of -
(a) a Chairperson;
(b) a Vice-Chairperson;
(5) The Chairperson, or in his absence, the Vice-Chairperson, shall preside at any
meeting of the Committee.
(6) All acts, matters or things authorised or required to be done by the Lottery
Committee shall be taken by a majority of the votes of the members present and voting, and
in the event of an equality of votes, the Chairperson shall have a casting vote.
(7) The Chairperson and other members of the Lottery Committee shall be paid
such allowances as may be approved by the Minister.
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(8) The Lottery Committee established pursuant to the repealed Gaming Act shall
be deemed to have been set up under this section and any act or thing done, or any obligation
entered into or right or claim enforceable by or against that Committee, shall be deemed to be
an act or thing done by, or any obligation entered into or right or claim enforceable by or
against the Lottery Committee set up under this section.
(1) The Lottery Committee may, on such terms and conditions as it thinks fit,
employ a Secretary and such other persons as may be necessary for the proper discharge of its
functions.
(2) Every other person employed under subsection (1) shall be under the
administrative control of the Secretary.
(3) The Lottery Committee may make provision to govern the conditions of
service of persons employed under subsection (1) and, in particular, to deal with -
(a) the appointment, discipline, dismissal, pay and leave of, and the
security to be given by, those persons;
(1) The Lottery Committee shall organise the Government lotteries for such
purposes as may be approved by the Minister and in such manner as may be specified in
regulations made by the Minister after consultation with the Board.
(2) The Minister may determine, after consultation with the Lottery Committee,
the number of prizes to be awarded and the respective value of the prizes.
(3) Any balance remaining from the amount collected after deduction of the
expenses incurred in the organisation of a Government lottery and the payment of prize
money shall be paid into the Consolidated Fund.
(1) The Lottery Committee shall, not later than 6 months after the close of every
financial year, cause to be published a report of its activities together with its audited
accounts in respect of the previous financial year.
(2) The auditor to be appointed under section 5(1) of the Statutory Bodies
(Accounts and Audit) Act shall be the Director of Audit.
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(3) The Lottery Committee shall forward a copy of the report referred to in
subsection (1) to the Minister.
(4) The Lottery Committee shall furnish to the Minister such information with
respect to its activities in such manner and at such time as the Minister may specify.
(5) The Minister shall, at the earliest available opportunity, lay a copy of the
annual report and audited accounts of the Lottery Committee before the National Assembly.
(1) Subject to subsection (3), no person shall organise a lottery unless he holds a
lottery licence under this Act.
(a) the purposes for which the lottery is organised have been approved by
the Board; and
(b) the appropriate licence fee specified in the Third Schedule is paid to
the Authority.
(3) Subject to subsection (4), subsection (1) shall not apply to a lottery organised –
(4) A lottery under subsection (3)(b) shall not be organised unless it has been
approved by the Commissioner of Police.
(1) No person shall operate interactive gambling unless he holds the appropriate
licence.
(2) No interactive gambling licence shall be issued unless the appropriate licence
fee specified in the regulations is paid to the Authority.
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(3) For the purposes of this Part, a person is deemed to be conducting interactive
gambling where -
(4) The Minister may make regulations to provide for the conduct of interactive
gambling operation in Mauritius and for the issue of licences for such operation.
(a) provide the games that may be authorised under the licence;
(b) provide that the operation be under the supervision of the Authority
and its inspectors;
(c) provide for the prevention against money laundering and the financing
of terrorism;
(d) provide for the levying of licence fees and taxes; and
(e) make any other provision which shall ensure that the games are played
fairly, that the operation is run by fit and proper persons and that
proper records are kept.
(6) Regulations made under this section may also provide that -
(7) Where a direction is given under subsection (6)(b), the internet service
provider or the financial institution, as the case may be, shall comply with the direction.
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(8) No proceedings shall lie against any internet service provider or financial
institution in Mauritius for having complied with a direction given under subsection (6)(b).
(1) Where the Minister is of opinion that it is necessary in the public interest to
limit the number of licences, he may by order to the Board limit the number of licences which
may be issued.
(2) An order under subsection (1) shall be binding for such district, town, village
or other area or for such period as may be specified in the order.
(b) unless the person, or in the case of a company, any director, manager or
officer of that company, is a fit and proper person;
(c) who has, within the 10 years preceding the date of application, been convicted
of any offence involving fraud or dishonesty, or is a company of which any
director, manager or officer has been so convicted; or
(d) who was the holder of a licence which has been revoked or cancelled.
Any application for a licence or the renewal of a licence shall be made in such form as
may be approved by the Board.
The Board may require an applicant for a licence to furnish such information which
may be reasonably necessary in order to enable the Board to -
(a) determine whether the applicant, or in the case of a company, any director,
manager or officer of that company, is a fit and proper person; and
(1) Subject to this section and section 92, the Board may, in its discretion, issue or
refuse to issue a licence.
(2) The Board may, having regard to section 92, invite applications for a licence
by calling for sealed offers in such manner as may be prescribed.
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(3) No licence shall be issued where any agreement between an applicant for a
licence and any third party in connection with any betting activity contains provisions for the
grant of exclusive rights to the applicant to use its fixtures or to broadcast any sporting event
on which bets are conducted.
(4) No licence shall be issued unless the premises to which the licence relates are,
in the opinion of the Commissioner of Police, suitable for the purposes for which the
application is made.
(5) Where a licensee dies, the surviving spouse, heir or representative, as the case
may be, may, with the consent of the Board, carry on his business for the unexpired period of
the licence, either personally or by an agent approved by the Board, and that person shall
comply with this Act.
(6) Any licence shall, during the period of the licence, remain valid unless it is
surrendered, suspended, revoked or cancelled.
A licence issued shall, at all times, be subject to such terms and conditions as the
Board may impose whether at the time of issue or renewal of the licence or during its
currency.
(1) A licensee may surrender his licence at any time before its expiry.
(2) Every licensee who wishes to surrender his licence shall give written notice of
his intention to the Board.
(3) Where a licence is surrendered, no refund of the licence fee shall be made or
compensation paid in respect of the unexpired period of the licence.
(1) The Board may, at any time, refuse to renew, or may suspend for such period
as the Board may determine, or revoke or cancel from such date as the Board may determine,
any licence where -
(a) any information furnished by the applicant for the issue or renewal of
the licence was, at the time when the information was furnished, false
in a material respect or was subject to a material omission;
(b) any substantial shareholder within the meaning of the Companies Act
2001, or director or manager of the licensee is convicted of an offence
against this Act or of any offence involving fraud or dishonesty, or is
in breach of regulations made under this Act;
(d) the licensee, an employee of the licensee or any other person acting on
behalf of the licensee has failed to comply with any condition of the
licence and has not complied with such condition within such period as
the Board may allow after delivery of a written notice by the Board to
the licensee requiring such failure to be remedied within a specified
period;
(e) the Board has reasonable grounds to suspect that the licensee has
transferred, assigned or sublet the licence or is only nominally the true
licensee;
(f) without the prior written consent of the Board, the licensee sells,
alienates or ceases to operate at any of his premises to which the
licence relates;
(g) without reasonable cause, the licensee fails to pay out forthwith or on
demand any winnings or prizes under this Act;
(h) the licensee fails to pay, or furnish security for the payment of, any
duty or tax or to fulfil his obligations, under any of the Revenue Laws;
(i) the licensee, an employee of the licensee or any other person acting on
behalf of the licensee has failed to comply with this Act;
(k) the premises to which the licence relates cease, in the opinion of the
Commissioner of Police, to be suitable for the purposes for which they
were licensed;
(n) the licensee fails to comply with any direction given by the Board;
(2) While a licence is suspended, the holder shall not, to the extent of the
suspension and during the period of the suspension, be authorised to permit, undertake,
participate or engage in the activities specified in the licence.
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(3) The Board shall, subject to subsection (4), before the suspension, revocation or
cancellation of a licence, by written notice inform the licensee of the reasons for the proposed
suspension or revocation and request the licensee to submit to the Board, within 14 days of
the notification written reasons why the licence should not be suspended, revoked or
cancelled.
(5) The Board may, at any time, reinstate any licence suspended under subsection
(1), but shall not do so unless the reason for the suspension has ceased to exist.
(6) Where the Board revokes or cancels a licence, no refund of the licence fee
shall be made or compensation paid in respect of the unexpired period of the licence.
(7) The holder of a licence which has been suspended, revoked or cancelled shall,
on receipt of a notification to that effect by the Board, within 7 days, surrender the licence to
the Board.
(8) Any person who fails to comply with subsection (7) shall commit an offence.
(9) Notwithstanding subsection (1), the Board may impose a financial penalty of
not more than 50,000 rupees where a licensee does not comply with -
(b) any rule in respect of gambling, lottery game, sweepstake and other
lotteries; or
(10) The Board shall, before imposing a financial penalty under subsection (9),
give written notice to the licensee of the reasons for the proposed financial penalty and
require the licensee to submit to the Board, within 14 days of the written notice, the reasons
why the penalty should not be imposed.
(11) Where the Board imposes a financial penalty on a licensee, the licensee shall
pay the amount of the penalty so imposed to the Authority within the period specified in the
notice.
100. Directions
(1) The Board may give to a licensee such directions, not inconsistent with this
Act, as the Board thinks fit in relation to the conduct of his business.
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(2) Where the Board gives a direction under subsection (1) to a licensee other than
a horse-racing organiser, a collector or an operator of dart games, the direction may include
provisions regarding the manner in which the licensee is to foster responsible gambling in
order to minimise harm caused by gambling.
(3) Where the Board gives a direction under subsection (1) to a horse-racing
organiser, the direction may include provisions for the horse-racing organiser to -
(b) ensure its actions are accountable and its decision-making processes
are transparent;
(4) Any direction under subsection (1) may be given generally by notice
published in the Gazette or to any particular licensee by letter sent by registered post.
(5) Where a direction is given under subsection (1), the licensee shall comply with
such direction within the date specified in the notice.
PART XX – SECURITY
For the purposes of securing the payment of any debt due to persons playing gaming
house games or lottery games or placing bets or participating in pool betting or lotteries, any
person specified in the Fourth Schedule shall, at the time the licence is issued or renewed,
furnish to the Authority security by means of a bank guarantee in the amount specified in that
Schedule corresponding to the licence, for such period as may be approved by the Board.
(1) The Director-General may, for the purposes of securing the payment of any
duty or tax payable under this Act, require any licensee to furnish security by means of a
bank guarantee in such amount and for such period as the Director-General may determine.
(2) Any licensee who fails to comply with a requirement under subsection (1)
shall commit an offence.
(1) Where the Authority is satisfied that any security furnished under section 101
is to be applied towards payment of any amount due to persons referred to in that section, it
may, by written notice served upon the bank, require the bank to pay over to the Authority
the amount of the security.
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(2) Where a licensee who has furnished a security under section 102 fails to pay
any duty or tax within the time specified in the conditions of the security, the Director-
General may, by written notice served upon the bank, require the bank to pay over to the
Authority the amount of the security.
(3) On receipt of a notice under subsection (1) or (2), the bank shall forthwith pay
the amount of the security to the Authority or Director-General, as the case may be.
(4) Where the amount of the security is applied for the purposes specified in
subsection (1), no claim shall be receivable in respect of any sum paid by the Authority to
any person.
(5) Where any payment is effected pursuant to subsection (4), the Authority
shall -
(b) refund to the bank any balance of the amount of the security remaining
after the payment.
(6) The licensee shall, pursuant to subsection (5), furnish a fresh security to the
Authority in the amount specified in the Fourth Schedule, within such time as may be
specified by the Authority.
(7) Where the licensee fails to furnish a fresh security referred to in subsection (6)
the Board may revoke his licence.
(a) he may apply to the Authority for cancellation of the security furnished
by him; or
(b) the Authority may take such action as it thinks fit where no application
is made under paragraph (a).
(2) On receipt of an application under subsection (1), the Authority shall, at the
expense of the applicant, by notice published in the Gazette and in 2 daily
newspapers, request any person who claims to be entitled to a payment out of the amount of
the security to give it notice of his claim within 3 months from the last publication of the
notice.
(3) The Authority may accept or reject a claim under subsection (2).
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(4) Where, after the expiry of the time specified under subsection (2) -
the Authority shall give written notice to the bank and the applicant of the cancellation of the
security.
(5) Where the Authority accepts a claim under subsection (3), it shall, at the
expiry of the time specified under subsection (2) -
(a) realise the amount of the security in accordance with section 103;
(c) refund to the bank any balance of the amount of the security remaining
after making the payment under paragraph (b) and all other incidental
expenses.
(6) Any payment made by the Authority under subsection (5) shall operate as a
valid discharge to the Authority and the Authority shall not be liable in respect of any claim
by any person in connection with the payment.
(1) Every licensee other than a collector or an operator of dart games shall, for the
purposes of this Act, keep in the course of his business -
(a) a full and true written record whether electronically or otherwise, in the
English or French language of every transaction he makes; and
(b) keep such other documents in relation to his business as the Authority
may direct.
(2) Every totalisator operator or bookmaker who accepts a bet otherwise than by
remote communication shall issue to the person who places the bet a serially numbered
receipt giving such particulars as may be specified in the rules of betting referred to in section
35 or 46, as the case may be, and shall keep a record of such particulars.
Every licensee, other than a collector or an operator of dart games, shall submit to the
Authority and Director-General his audited accounts not later than 6 months after the date of
closing of the accounts.
107. Auditor
(1) Subject to this section, a licensee other than a collector or an operator of dart
games shall, from time to time, appoint, and at all times have, one or more qualified auditors.
(2) No auditor shall be appointed under subsection (1) for a continuous period of
more than 5 years.
(3) Where an auditor is appointed for a continuous period of 5 years or less, that
auditor shall not be reappointed before a period of 5 years from the date of termination of his
last appointment.
(4) Notwithstanding any other enactment, the auditor shall, whenever he furnishes
a report or other document or particulars to the licensee, furnish a copy to the Authority and
the Director-General.
(5) Where the auditor has reason to believe that any provision of this Act is being
contravened in relation to the business of the licensee, he shall report the matter to the
Authority and the Director-General.
(1) A horse-racing organiser and every licensee which is a company shall submit a
copy of its annual report to the Authority and the Director-General not later than 6 months
after the date of closing of the accounts.
(3) The Authority or the Director-General may, from time to time, request the
licensee to provide such additional information in respect of the annual report referred to in
subsection (2).
(4) The horse-racing organiser shall, at the time of submission of its annual report
under this section, publish its audited accounts in 2 daily newspapers in wide circulation in
Mauritius.
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(1) The Authority shall set up and maintain a central electronic monitoring
system –
(a) link his equipment to the central electronic monitoring system by such
date as may be notified in writing by the Authority;
(c) not carry out his lottery games, gaming and betting operations after the
date referred to in paragraph (a) unless the equipment is linked to the
central electronic monitoring system.
(3) (a) The Authority may provide a standard software for use by all
bookmakers to record betting transactions, on such terms and
conditions as the Board may determine.
(c) Where a software is not provided under paragraph (a), the bookmaker
may use his own software to record his betting transactions on such
terms and conditions as the Board may approve.
(4) The Director-General shall, for the purposes of Part XXIII, have on-line
access to the central electronic monitoring system.
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(5) For the purposes of this section, “equipment” means any gaming machine,
totalisator, computer used by a bookmaker for his betting operations or server used by the
Operator for the conduct of lottery games.
An inspector shall have such duties as are necessary to ensure compliance with this
Act and in particular to -
(a) inspect and monitor the conduct of gambling, lottery games, sweepstakes and
lotteries;
(b) inspect any machine, equipment, books, records, bank statements, data
captured in any form or other documents used in connection with any
activities licensed under this Act;
(c) inspect and monitor, to the extent that is necessary, the counting of money and
chips in a casino or gaming house;
(e) detect and investigate any malpractices or any contravention of the Act; or
(f) require any person to call at the Office of the Authority for the purpose of
being examined in respect of any transaction or matter relating to any activity
regulated by this Act.
(a) require the person carrying on the business to produce for examination
or inspection any thing, equipment, books, records, bank statements or
other documents relating to the business;
(b) make copies of, or extracts from, remove and retain, any such books,
records, bank statements or other documents, for further examination
or inspection;
(c) operate and test any equipment found on the premises, which is used or
intended to be used for the purposes of any activities under this Act;
(d) seal, or otherwise secure from such premises, any thing or equipment
on or in which any document or data which has a bearing on the
conduct of any activities licensed under this Act is stored or captured;
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(e) search the premises and seize, for the purposes of further examination
or investigation, any thing or equipment on such premises which has a
bearing on the conduct of any activities licensed under this Act;
(g) take such steps as may be reasonably necessary to protect the integrity
and conduct of any activities licensed under this Act.
(2) Where an inspector finds it necessary to exercise the powers conferred upon
him under subsection (1) in a dwelling house or other private premises, he shall only do so on
the authority of a warrant issued by a Magistrate.
(3) A Magistrate may, on being satisfied on information upon oath, that the
inspector has to exercise the powers and duties conferred upon him under this Act in respect
of a dwelling house, issue a warrant authorising the inspector to exercise those powers and
duties.
(4) A warrant issued under subsection (3) shall be valid for the period stated in the
warrant.
(5) Where any document, record, data or any other item has been seized during
the course of an inspection, the inspector shall issue a complete list of such items and data
including the date and the time of such seizure to the licensee or person employed by the
licensee, or the lottery retailer, or the occupier of the premises.
(6) Every inspector who conducts any search, inspection, or does any other thing
in the course of an inspection, shall endeavour to ensure that the ordinary course of legitimate
business for which any equipment may be used, is not hampered by such search or inspection
and shall not seize any equipment where such seizure will prejudice the conduct of the
ordinary course of business for which the equipment is used, unless -
(a) it is not possible to conduct the inspection on the premises where such
equipment is located without such seizure; or
(7) Where the information requested by the inspector under subsection (1) is
stored in a computer, disc, cassette, or on microfilm, or preserved by any mechanical or
electronic device, the person to whom the request is made shall be deemed to be required to
produce or give access to the information in a form in which it can be taken away and in
which it is visible and legible.
(8) The Chief Executive or the Director-General shall have and may exercise all
the powers of an inspector under this Act.
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In the exercise of his duties under this Act, any inspector may, at all reasonable
times –
(b) inspect and check the operation of any such gaming machine, computer,
electronic till or other device and make extracts of any computer software,
computer output or such other document used in connection therewith;
(c) require any person by whom or on whose behalf the gaming machine,
computer or other electronic device is operated, or any person concerned with
the operation of the equipment, to give such assistance as is necessary for the
purposes of this section; and
(d) require any person in possession of decryption information to grant him access
to such decryption information necessary to decrypt data required for the
purposes of this section.
(1) There shall be a ‘Police des Jeux’ which shall be a unit of the Mauritius Police
Force comprising police officers designated by the Commissioner of Police, who shall have
and may exercise, in addition to any powers under any other enactment, the powers of an
inspector under this Act.
(2) Where the ‘Police des Jeux’ has reason to suspect that any premises are used
or are likely to be used in contravention of this Act or any other enactment -
(b) a police officer of any other rank, with a warrant or a written authority
of the Commissioner of Police,
may enter and search the premises and seize any money, security for money, article, gaming
machine or other equipment reasonably suspected to have been used or intended to be used in
contravention of this Act or any other enactment, and to arrest and detain any person found
on the premises.
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(3) Where -
(a) any money, security for money, article, gaming machine or other
equipment referred to in subsection (2) is found on any premises
specified in that subsection or any person is found there;
(b) any person is seen or heard to escape from those premises on the
approach or entry of a police officer; or
it shall be presumed, unless the contrary is proved, that the premises are being used in
contravention of this Act or any other enactment.
(4) Any person found in or leaving any premises referred to in subsection (2) shall
be presumed, unless the contrary is proved, to have been acting in contravention of this Act
or any other enactment.
(5) The ‘Police des Jeux’ shall provide the Board such assistance as may be
required to enforce this Act.
(1) Subject to this section, every licensee of a casino, gaming house or gaming
machine shall, after the end of every month, pay a gaming tax on its gross stakes at the rate
corresponding to its licence as specified in Part A of the Fifth Schedule.
(2) Every totalisator operator shall, in respect of each race meeting, pay a betting
tax on its gross stakes at the appropriate rate specified in Part B of the Fifth Schedule.
(a) in respect of each race meeting, pay the appropriate amount of betting
duty specified in Part C of the Fifth Schedule; and
(4) No betting tax shall be paid in respect of bets placed by one bookmaker with
another bookmaker pursuant to section 44(11), provided that the bookmakers satisfy the
conditions imposed by the Director-General.
(5) Every sweepstake organiser shall, in respect of each race meeting, pay a
sweepstake duty on its gross proceeds at the rate specified in Part E of the Fifth Schedule.
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(6) Every local pool promoter shall, every week, pay a pool betting duty on its
gross stakes at the appropriate rate specified in Part F of the Fifth Schedule.
(7) Every agent of a foreign pool promoter shall, every week and in respect of
each foreign pool promoter for whom it acts, pay a pool betting duty on the gross stakes
collected by it, at the appropriate rate specified in Part F of the Fifth Schedule.
(1) The duty and tax levied under section 114 shall be paid to the Director-
General within the appropriate time specified in the Fifth Schedule and be accompanied by a
return, in such form and manner as may be approved by the Director-General, containing
such information and particulars as may be required.
(2) Every return under subsection (1) together with any payment of the duty and
tax shall be made electronically through such computer system as may be approved by the
Director-General as from a date to be determined by him.
Where a person fails to submit a return under section 115 on or before the last day on
which the return is required to be submitted, he shall be liable to pay to the Director-General,
in addition to any duty and tax which may be payable, a penalty of 2,000 rupees for every
month or part of the month until the return for the relevant period is submitted, provided that
the total penalty payable shall not exceed 20,000 rupees.
Any person who is required to submit his return and make any payment of duty and
tax due electronically pursuant to section 115(2) but fails to join the electronic system, after
written notice being given to him by the Director-General, shall be liable to pay to the
Director-General on his failure within a period of 7 days from the date of the notice to justify
the failure to join the system, a penalty of 5,000 rupees, for every month or part of the month
from the period specified in the notice, up to the period immediately preceding the period in
respect of which he submits his return, and to make any payment of duty and tax due
electronically, provided that the total penalty payable shall not exceed 50,000 rupees.
The Director-General may, for the purposes of ascertaining the tax liability of any
person under this Act, require that person -
(b) to call at the Office of the Director-General for the purpose of being examined
in respect of any transaction or matter relating to the tax liability of that
person; or
(c) to make such returns or give such information relating to his business within
such time as the Director-General may specify.
(1) Where the Director-General is of the opinion that a licensee has not paid any
duty or tax under sections 114 and 115 by reason of -
he may, on the basis of such information as is available to him, make an assessment of the
duty and tax due and payable by the licensee and give to the licensee written notice of the
assessment.
(2) Where the Director-General has given written notice to any person of an
assessment under subsection (1), the licensee shall pay the duty or tax within 28 days of the
date of the notice of assessment.
(3) Subject to subsection (4), an assessment under subsection (1) shall not be
made after 5 years immediately following the last day of the period in which the liability to
pay duty or tax arose.
(a) where a return referred to in section 115 has not been made; or
(1) Where an assessment is made under section 119, the amount of duty and tax
claimed in the assessment shall carry a penalty not exceeding 50 percent and such penalty
shall be deemed to be part of the tax claimed.
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(2) For the purposes of subsection (1), “tax claimed”, in relation to the relevant
period -
(a) means the difference between the amount of duty and tax payable in
the assessment and tax declared in the return under section 115; but
(i) any penalty under sections 116, 117 and 124; and
(1) Where a person assessed to duty and tax under section 119 is dissatisfied with
the assessment, he may, within 28 days of the date of the notice of assessment, in writing,
lodge with the Director-General an objection against the assessment.
(2) Any person who lodges an objection under subsection (1) shall -
(a) state, in his letter of objection, the grounds of objection and the
adjustments that are required to be made and the reasons therefor;
(c) pay any amount of duty and tax specified in the return referred to in
paragraph (b) together with any penalty under sections 116, 117 and
120 and any interest under section 125; and
(d) in addition, pay the difference, if any, between 30 per cent of the
amount of duty and tax claimed in the notice of assessment and the
amount of duty and tax paid under paragraph (c).
(5) Where the person fails to comply with subsection (2), the objection shall be
deemed to have lapsed and the Director-General shall, within 28 days of the date of receipt of
the letter of objection, give notice thereof to that person.
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(6) Where a notice under subsection (4) or (5) is given, the duty and tax specified
in the notice of assessment together with any penalty under section 116 shall be paid within
28 days of the date of the notice.
(3) Where a notice of determination under subsection (2) is given, the duty and
tax specified in the notice together with any penalty under sections 116, 117 and 120 and any
interest under section 125 shall be paid within 28 days of the date of the notice.
(5) A notice of determination under subsection (2), shall be given to the person
within 4 months of the date on which the letter of objection is received.
(7) No objection under section 121 shall be dealt with in any manner whatsoever
by an officer who has been directly involved in making the assessment.
(1) Where a person fails to pay any duty and tax due on or before the last day on
which it is payable under section 115 or 119, he shall be liable to pay to the Director-General,
in addition to the duty and tax and any penalty under sections 116, 117 and 120, a penalty of
5 per cent of the amount of the duty and tax.
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(2) A penalty under subsection (1) shall apply to the tax excluding any penalty
under sections 116, 117 and 120 and any interest under section 125.
(1) Any person who fails to pay any duty and tax under section 115 or 119 shall
be liable to pay, in addition to the duty and tax and penalty under sections 116, 117 and 120,
interest at the rate of 1 per cent per month or part of the month during which the duty and tax
remains unpaid.
(2) The interest shall not apply to any penalty under sections 116, 117 and 120.
(1) The Director-General may waive the whole or part of any penalty or interest
imposed under this Act where he is satisfied that failure to comply with this Act was
attributable to a just or reasonable cause.
(2) In the exercise of his power under subsection (1), the Director-General shall,
in writing, record the reasons for waiving the whole or part of the penalty or interest.
(a) no assessment, decision or determination relating to duties and taxes under this
Act shall be disputed in any Court or in any proceedings, either on the ground
that the person affected is not liable to duty or tax or the amount of duty or tax
due and payable is excessive or on any other ground; and
The Director-General may, without prejudice to any other action which he may take,
enforce payment of any duty and tax payable under this Act by attachment in the same
manner as is provided for in the Attachment (Rates and Taxes) Act.
(1) The Director-General may issue a warrant in the form set out in the Third
Schedule to the Value Added Tax Regulations 1998, subject to such modifications and
adaptations as may be necessary, to an usher of the Supreme Court to recover duty or tax
payable under this Act by distress and sale of goods, chattels and effects belonging to the
person by whom the duty or tax is payable.
(1) The Government shall have, in respect of any duty or tax payable under this
Act and so long as the duty or tax is not paid in full or the liability is not discharged, a
privilege on all immovable properties belonging to the person by whom the duty or tax is
payable.
(2) Where the Director-General thinks it necessary for securing the recovery of
any duty or tax payable under this Act to inscribe the privilege provided for under subsection
(1), he shall deposit with the Conservator of Mortgages 2 identical memoranda in the form set
out in the Fourth Schedule to the Value Added Tax Regulations 1998, subject to such
modifications and adaptations as may be necessary, and shall forthwith notify the person by
whom the duty or tax is payable, of the deposit of the memoranda.
(3) The Conservator of Mortgages shall, upon deposit of the memoranda, inscribe
the privilege generally on all immovable properties belonging, or which may subsequently
belong, to the person by whom the duty or tax is payable, and shall return one of the
memoranda to the Director-General with a statement written or stamped on it to the effect
that the privilege has duly been inscribed.
(4) Where a privilege is inscribed under this section, it shall take effect from the
date of the inscription.
(5) Where any duty or tax in respect of which an inscription has been taken under
this section is paid in full or the liability is discharged, the Director-General shall forthwith
send to the Conservator of Mortgages a request in the form set out in the Fifth Schedule to the
Value Added Tax Regulations 1998, subject to such modifications and adaptations as may be
necessary, to erase the inscription.
(6) The inscription of a privilege under this section shall be erased by the
Conservator of Mortgages at the request of the Director-General.
(1) Notwithstanding section 130, but subject to subsection (2), the privilege for
the recovery of duty and tax under Articles 2148 and 2152 of the Code Civil Mauricien shall
operate on account of duty or tax payable under this Act independently of and without the
necessity for inscription, upon -
(2) The privilege conferred under subsection (1) shall operate only in respect of
duty or tax payable for a period of 12 months at the discretion of the Director-General and
shall rank immediately after the privilege for judicial costs.
132. Contrainte
(1) Where any duty or tax is payable under this Act, the Director-General may
apply to a Judge in Chambers for an order (Contrainte) to issue against the debtor.
(b) be executory.
(3) Any debtor aggrieved by an order issued under subsection (1) may, within 21
days of the service of the order, appeal to the Supreme Court.
No law relating to the limitation of actions shall bar or affect any action or remedy for
the recovery of duty or tax payable under this Act.
(1) Subject to subsection (2), any person, not being a licensee, who, whether on
his own account or as an agent -
(b) carries on, advertises, announces himself or holds himself out in any
way as carrying on any activity,
which is regulated under this Act, shall commit an offence and shall, on conviction, be liable
to a fine which shall not be less than double and not more than treble the amount of the
licence fee which would have been payable in respect of the appropriate licence and to
imprisonment for a term not exceeding 5 years.
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(2) Notwithstanding this Act, the Lottery Committee shall not be required to take
out a licence under this Act for the organisation of Government lotteries.
Any person who, not being registered as a lottery retailer, whether on his own account
or as an agent, carries on, advertises, announces himself, pretends to act or holds himself out
in any way as a lottery retailer shall commit an offence and shall, on conviction, be liable to a
fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years.
Any person who transacts any business which is regulated by this Act with a person
who is not licensed, or who is not registered as a lottery retailer, under this Act shall commit
an offence and shall, on conviction, be liable to a fine not exceeding 25,000 rupees and to
imprisonment for a term not exceeding one year.
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000
rupees and to imprisonment for a term not exceeding 2 years.
(1) Any transfer, assignment or subletting of a licence shall be null and void.
(2) Subject to subsection (3), any person who transfers, assigns or sublets his
licence to any other person shall commit an offence and, without prejudice to the suspension,
revocation or cancellation of the licence under section 99, shall, on conviction, be liable to a
fine not exceeding 300,000 rupees and to imprisonment for a term not exceeding 3 years.
(3) The Operator which transfers, assigns or sublets its licence to any other person
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5 million
rupees.
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(b) the rules in respect of any gambling, lottery game, sweepstake and other
lotteries; or
(c) any direction given, guidelines issued, or request made, to a licensee under
this Act,
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000
rupees and to imprisonment for a term not exceeding one year.
(1) Any operator of a casino, gaming house or gaming machine who knowingly
invites, causes or permits a person under the age of 21 to enter its premises to participate in
gambling shall commit an offence.
(2) Any person under the age of 21 who attempts to enter or enters in the premises
of a casino, gaming house or gaming machine to participate in gambling shall commit an
offence.
(3) Any bookmaker or totalisator operator who accepts or offers to accept a bet
from a minor shall commit an offence.
(4) Any local pool promoter, agent of a foreign pool promoter or any collector
who transacts any business by way of pool betting with a minor shall commit an offence.
(5) Any bet made by way of a pool betting by or on behalf of a minor shall be null
and void.
(1) Any person who knowingly invites, causes or permits a minor to play a lottery
game shall commit an offence.
(2) For the purposes of subsection (1), inviting a minor to play a lottery game
includes –
(a) sending to the minor any document which advertises a lottery game; or
(b) bringing to the attention of the minor information about lottery games
with a view to encouraging the minor to play lottery games.
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(3) Where a document is sent to a minor and that document which advertises a
lottery game gives the name or contact details of a person to whom payment may be made or
from whom information may be obtained, that person shall commit an offence under
subsection (1), unless he proves that the document was sent –
(5) Any lottery game played in contravention of this section shall be null and
void.
(1) A licensee conducting gambling shall not offer or provide credit where the
licensee knows or ought to know that the credit is intended to be used for gambling.
(2) No person shall solicit or request from a licensee conducting gambling credit
facilities to be used for gambling.
(3) Any licensee who fails to comply with this section shall commit an offence.
(2) Subsection (1) shall not apply to a person who by the nature of his
employment is required to participate in the playing of a game in a casino or gaming house
solely for the purpose of enabling other persons to play the game.
Any licensee who, without reasonable cause, fails to pay any winnings or prizes shall
commit an offence and shall, on conviction, be liable, in addition to the amount of the
winnings or prizes, as the case may be, to a fine not exceeding 200,000 rupees and to
imprisonment for a term not exceeding 2 years.
(a) gives any information or submits any return referred to in section 115 which
he knows or should have known to be false or misleading in any material
particular; or
(b) with intent to deceive, produces or makes use of any book, account, record,
return or other document which is false or misleading in any material
particular,
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000
rupees and to imprisonment for a term not exceeding 5 years.
146. Cheating
(d) uses or causes to be used in or on any horse which is in training for the
purpose of participating in a horse-race any electronic, electric,
galvanic, reflective, fluorescent or laser equipment or apparatus that
may cause injury or affect the performance of such horse during the
course of a horse-race or prior to such race; or
(e) cheats in any other manner in any of the activities regulated by this
Act,
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 300,000
rupees and to imprisonment for a term not exceeding 3 years.
(b) makes use of any counterfeit chip or token, lottery ticket or sweepstake
ticket or contravenes the rules of gambling or lottery game or interferes
in any way with any device or equipment used for gambling and lottery
game with the intention of obtaining any direct or indirect pecuniary
advantage, whether for himself or any other person;
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000
rupees and to penal servitude.
(3) The administration of any substance, chemical or drug to any horse or the use
of any equipment or apparatus in or on any horse referred to in subsection (1)(g) or (h) for the
treatment of such animal for therapeutic reasons shall not constitute an offence.
(1) Any person frequenting or loitering in a public place for the purposes of
gambling or agreeing to gamble shall commit an offence and shall, on conviction, be liable to
a fine not exceeding 25,000 rupees and to imprisonment for a term not exceeding one year.
(2) Any police officer may, without warrant, arrest any person found committing
an offence under this section and may seize any money, book or paper or writing found in the
offender’s possession.
(a) any bridge, road, land, footpath, subway, alley or passage, whether a
thoroughfare or not which is for the time being open to the public; and
(b) the doorways and entrances of premises abutting upon any ground
adjoining and open to, a road, shall be treated as forming part
of the road.
(1) Any licensee who fails to submit a return referred to in section 115 shall
commit an offence and shall, on conviction, be liable to a fine not exceeding 10,000 rupees
and to imprisonment for a term not exceeding 6 months.
(2) Where a person is convicted under subsection (1), he shall, in addition to any
penalty imposed under subsection (1), be ordered by the Court to submit the return within
such time as the Court may order.
(3) Any licensee who fails to comply with any requirement under section 111, 112
or 118 shall commit an offence and shall, on conviction, be liable to a fine not exceeding
200,000 rupees and to imprisonment for a term not exceeding 2 years.
(4) Any licensee who fails to pay any duty or tax payable under this Act shall
commit an offence and shall, on conviction, be liable to a fine which shall not be less than
double and not more than treble the amount of the duty or tax which would have been
payable and to imprisonment for a term not exceeding 5 years.
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(5) Any licensee who is knowingly concerned in, or is taking steps with a view to,
the evasion, by him or any other person of any duty or tax payable under this Act shall
commit an offence and shall, on conviction, be liable to a fine not exceeding 500,000 rupees
and to imprisonment for a term not exceeding 5 years.
(b) For the purposes of paragraph (a), the Director-General shall chair a
committee which shall consist of 3 other officers of the management
team of the Mauritius Revenue Authority.
(2) Every agreement under subsection (1) shall be made in writing under the hand
of the Director-General and the person and witnessed by an officer of the Mauritius Revenue
Authority.
(3) Every agreement under this section shall be final and conclusive and a copy
shall be delivered to the person.
(a) the amount for which the offence is compounded shall be deemed to be
duty or tax assessed under this Act and shall be recoverable as duty or
tax; and
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000
rupees and to imprisonment for a term not exceeding 2 years.
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(a) “payment” means a payment of money or money’s worth, but does not
include the provision of goods or services, and
(1) Where any money, security for money, gaming machine, equipment or other
thing is seized pursuant to section 154 and sealed, no person shall tamper with the seal.
(2) Any person who contravenes subsection (1) shall commit an offence, and shall
on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term
not exceeding 6 months.
(a) obstructs an inspector in the execution of his duty from entering or remaining
at premises where an activity regulated under this Act is conducted; or
(b) refuses to produce any thing, equipment, books, records, bank statements or
other documents relating to his business that an inspector requires under
section 111, 112 or 118;
(c) fails to give all reasonable assistance and to answer all reasonable questions
either orally or in writing as required under section 111; or
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000
rupees and to imprisonment for a term not exceeding 2 years.
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(1) Subject to subsection (2), any licensee who contravenes section 38, 41, 45, 46,
106, 140, 141 or 142 shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years.
(2) Any other person who contravenes section 47 shall commit an offence and
shall, on conviction, be liable to a fine not exceeding 5,000 rupees.
(b) publishes the name of a participant who has asked for anonymity;
(c) counterfeits any ticket or document relating to a lottery game for the
purpose of obtaining a pecuniary advantage;
(ii) on condition that the seller of the ticket shares in the prize in
the event of a ticket sold by him being the ticket in respect of
which a prize is paid;
(iii) on any condition not provided for in the rules of the lottery
game concerned;
(e) without the written authorisation of the Operator, prints a lottery ticket
in respect of a lottery game,
shall commit an offence, and shall on conviction, be liable to a fine not exceeding 500,000
rupees and to imprisonment for a term not exceeding 5 years.
(5) Any person who purchases a lottery ticket from a person not holding a licence
or a registration certificate as a lottery retailer under this Act, shall commit an offence and
shall on conviction, be liable to a fine not exceeding 25,000 rupees and to imprisonment for a
term not exceeding one year.
(6) Any person who carries on any gambling or betting activity which is not
regulated under this Act shall commit an offence and shall, on conviction, be liable to a fine
not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years.
(7) Any person who stakes money, places bets or participates in any gambling or
betting activity which is not regulated under this Act shall commit an offence and shall, on
conviction, be liable to a fine not exceeding 25,000 rupees and to imprisonment for a term not
exceeding one year.
(8) Any person who contravenes this Act for which no specific penalty is
provided for shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 50,000 rupees and to imprisonment for a term not exceeding 6 months.
Any money, security for money, gaming machine, equipment or other thing used in
connection with the commission of an offence under this Act or other enactment may be
seized and upon the conviction of the offender may be forfeited by the Court.
155. Confidentiality
(1) Subject to subsections (2) and (3), every specified person shall maintain the
confidentiality of any data in the central electronic monitoring system, data relating to
gambling activities and lottery games, any return, assessment, document or other matter
relating to duties and taxes that comes to his knowledge or possession in the performance of
his duties and functions under this Act.
(2) Except for the purposes of administering this Act, any other Revenue Law, the
Prevention of Corruption Act 2002 or where so authorised to do so by the Minister, no
specified person shall communicate to any other person any matter relating to this Act.
(3) Nothing in this section shall, with the written consent of a totalisator operator
or a bookmaker, prevent the disclosure to any other person of the gross amount of bets placed
with him weekly in respect of each event or contingency.
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(4) Any specified person who, without lawful excuse, contravenes this section
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000
rupees and to imprisonment for a term not exceeding 2 years.
(5) For the purposes of this section, “specified person” means the Authority, the
Board or any member, the Chief Executive or an employee, the Director-General or any
officer of the Mauritius Revenue Authority.
156. Advertisement
(c) omits to indicate the provisions of sections 140, 141 and 142, as
appropriate.
(2) Any person who contravenes subsection (1) shall commit an offence and shall,
on conviction, be liable to a fine not exceeding 50,000 rupees.
(1) Where, after the expiry of 30 days from the date of any race meeting, any
amount due and payable by a bookmaker or a totalisator operator to a winning punter in
respect of that race meeting has not been paid out to the winning punter, the bookmaker or
totalisator operator, as the case may be, shall, within 7 days of the expiry period of 30 days,
pay that amount into the National Solidarity Fund.
(2) Every totalisator operator shall, within 7 days of a race meeting, pay into the
National Solidarity Fund, the fraction of a rupee not paid to winning punters in respect of that
meeting.
(a) is not claimed within 6 months from the date of the draw of that lottery
game; or
(b) that is an instant-win game, is not claimed within 3 months from the
date of closure of that instant-win game,
the Operator shall forthwith pay the prize into the National Solidarity Fund.
(4) Where, after the expiry of 6 months from the date of the publication of the
results of a sweepstake, any prize has not been claimed by the winner, it shall forthwith be
paid by the sweepstake organiser into the National Solidarity Fund.
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(5) Where, after the expiry of 6 months from the date of the publication of the
results of a lottery organised under Part XVII, any prize has not been claimed by the winner,
the licensee shall forthwith pay into the National Solidarity Fund -
(a) where the prize is a money prize, the amount of the prize; or
(b) where the prize is not a money prize, the market value of the prize on
which the licence fee was paid in accordance with section 90.
(6) Every licensee shall, at the time of payment of any prize or other amount
under this section, submit to the Authority a certified statement showing the particulars of the
amount paid into the National Solidarity Fund.
158. Complaints
(1) Any person who is aggrieved by any act or omission in respect of any activity
regulated under this Act may make a complaint in writing to the Authority.
(2) Subject to subsection (3), the Authority shall investigate any complaint made
under subsection (1).
(3) The Authority shall not investigate a complaint where it is made more than
one month after the date of the act or omission.
159. Immunity
(1) No action shall lie against the Authority, the Board or any member, the Chief
Executive, or any employee, any member of, or person employed by, the Lottery Committee,
in respect of any act done or omitted to be done by the Authority, the Board or any member
of the Board, the Chief Executive or any employee, any member of, or person employed by,
the Lottery Committee, in the execution in good faith, of its or his functions under the Act.
(2) This section shall be in addition to and not in derogation of the Public
Officers’ Protection Act, and for the purposes of that Act, every member or employee of the
Authority or every member of, or person employed by, the Lottery Committee, shall be
deemed to be a public officer or a person engaged or employed in the performance of a public
duty.
160. Exemption
(a) any registration duty, fee or charges in respect of any document under which
the Authority is the sole beneficiary; and
(2) In the absence of the Chief Executive, his powers under subsection (1) shall be
exercised by such employee as may be appointed by the Board for that purpose.
(3) Every document bearing the seal of the Authority shall be admitted in
evidence before any Court as prima facie evidence of its contents.
(1) No action shall be commenced against the Authority before the expiry of one
month after written notice of an intention to do so has been served on the Authority by or on
behalf of the plaintiff.
163. Jurisdiction
(1) Notwithstanding -
a Magistrate shall, subject to subsection (2), have jurisdiction to try any offence under this
Act and may impose any penalty provided by this Act.
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(2) The prosecution of an offence under any of the sections of this Act specified in
the Fifth Schedule to the Criminal Procedure Act shall take place, at the discretion of the
Director of Public Prosecutions, before a Judge sitting without a jury, the Intermediate Court,
or a District Court.
164. Regulations
(a) make such regulations as he thinks fit for the purposes of this Act; and
(a) for the use of the internet and other electronic communication system
for the conducting of lottery games;
(e) that any person who contravenes them shall commit an offence, and
shall, on conviction, be liable to a fine not exceeding 100,000 rupees
and to imprisonment for a term not exceeding 2 years.
(1) Any deposit made or security furnished under the Gaming Act or the Horse
Racing Board Act in force immediately before the commencement of this Act shall remain
valid for the period specified in the licence and shall be refunded or realised after the
procedures referred to in section 103 of this Act have been followed.
(2) Where on the commencement of this Act, a person is carrying out an activity
for which no licence or registration was required under the repealed enactments, that person
shall take out a licence or register himself within one month of the commencement of
this Act.
(3) Subject to subsection (6), every person in the employment of the Horse Racing
Board immediately before the date of the coming into operation of this Act shall, as from that
date, be entitled to be transferred to the Authority on terms and conditions no less favourable
than those that applied to his office under the repealed Horse Racing Board Act 2003.
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(4) Subject to subsection (6), every person in the employment of the Committee
appointed under section 32 of the Gaming Act immediately before the commencement of this
Act shall, as from that date, be entitled to be transferred to the Lottery Committee on terms
and conditions no less favourable than those that applied to his employment by the
Committee appointed under section 32 of the repealed Gaming Act.
(5) The period of service with the Horse Racing Board or the Committee
appointed under section 32 of the Gaming Act of every person exercising his right to be
transferred to the Authority under subsection (3) and to the Lottery Committee under
subsection (4) shall be deemed to be an unbroken period of service with the Authority or
Lottery Committee, as the case may be.
(6) No person on the staff of the Horse Racing Board or the Committee appointed
under section 32 of the Gaming Act shall, on account of his transfer under subsection (3) or
(4) or any resulting change in his job title following his transfer to the Authority or the
Lottery Committee, be entitled to claim that his contract of service has been terminated in
breach of any enactment.
(7) The Minister may, in writing, direct that any funds and any interest of the
Horse Racing Board under the repealed Horse Racing Board Act 2003 in any movable or
immovable property shall, on such date as he may determine, vest in the Authority, and the
Authority shall, on that date, acquire a valid title in the interest, notwithstanding any other
enactment.
(3) The Financial Intelligence and Anti-Money Laundering Act 2002 is amended
in section 2, in the definition “member of the relevant profession or occupation”, in paragraph
(b), by deleting the words “Gaming Act” and replacing them by the words “Gambling
Regulatory Authority Act 2007”.
(4) The Income Tax Act is amended in the Second Schedule, in Part II, in
Sub-Part C, by deleting item 5 and replacing it by the following item -
“Gaming Act
Sections 59, 60 and 62”
(6) The Statutory Bodies (Accounts and Audit) Act is amended, in Part II of the
Schedule -
(a) by deleting the words “Horse Racing Board” and replacing them by the
words “Gambling Regulatory Authority”;
Lottery Committee
(a) any licence or authorisation issued under the Gaming Act or the Horse
Racing Board Act 2003 in force immediately before the
commencement of this Act shall be deemed to have been issued under
this Act and shall remain valid for the period specified in the licence or
authorisation, as the case may be; and
(b) any act or thing done under the repealed enactments shall, at the
commencement of this Act, be deemed to have been done under this
Act.
(3) Where at the commencement of this Act, a person was the holder of a gaming
house “B” licence under the repealed Gaming Act, no refund shall be made or compensation
paid in respect of the unexpired portion of the licence.
168. Commencement
(1) Subject to subsection (2), this Act shall come into operation on a date to be
fixed by Proclamation.
(2) Different dates may be fixed for the coming into operation of different
provisions of this Act.
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FIRST SCHEDULE
(sections 2, 18 and 24)
Blackjack
Chemin de fer
Mini-chemy
Oasis Stud
Punto Banco
Roulette
10 1/2
Big and small
Big Wheel
Bingo
Crabs
Chinese dominoes (boeuf)
Over/Under 7
Poker
Premier Roi
Quatre Quatre
Sap Si Waye
Sic Bo
Tai Sai
Vanlak
Mahjong
Rummy
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SECOND SCHEDULE
(section 15(1))
PART I
DECLARATION OF ASSETS
I, …………......................................................………………………………………….………
*being an applicant for the post of Chief Executive in the Gambling Regulatory Authority
*being the Chief Executive of the Gambling Regulatory Authority make oath/solemnly
affirm that -
2. My assets and those of my spouse, minor children and grand children in Mauritius
and outside Mauritius are as follows -
(b) interest in any partnership, société, joint venture, trust or succession ........……
(c) motor vehicles ....................……………………...................................………..
(d) jewellery and precious metals.............................…………………..........…….
(e) securities including treasury bills, units, etc………………….………………..
(f) cash in bank...................................................………………………………….
(g) cash in hand exceeding 50,000 rupees …............………………………………
(h) other assets exceeding 50,000 rupees in the aggregate ...………..…….…….…
3. My liabilities and those of my spouse, minor children and grand children are as
follows - ...............................................................…………………......................….……….
...….................…
Signature
PART II
DECLARATION OF ASSETS
I,…………......................................................…………………………………………………..
*being an applicant for the post of …………………..… in the Gambling Regulatory
Authority *being an employee of the Gambling Regulatory Authority holding the post of
:.………….…..………………………………………………. declare that-
2. My assets and those of my spouse, minor children and grand children in Mauritius
and outside Mauritius are as follows -
(b) interest in any partnership, société, joint venture, trust or succession .………...
3. My liabilities and those of my spouse, minor children and grand children are as
follows -....................................................................…………….......................……………
..........................................
Signature
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THIRD SCHEDULE
(sections 16(2), 23(2), 28(2), 30(2), 34, 40(3),
42(3) 44, 51(3), 53(3), 57, 59(3) and 90(2))
LICENCE FEE
(b) outside the racecourse 40,000 in respect of each Yearly or part thereof
place of business
(c) conducting bets through remote 40,000 in respect of each Yearly or part thereof
communication place at which facilities are
provided
Day Time
Thursday 13.00 hrs to 18.00 hrs
Friday 10.00 hrs to 18.00 hrs
Days immediately preceding race day
falling on Sunday -
Day Time
Friday 10.00 hrs to 18.00 hrs
Saturday 10.00 hrs to 18.00 hrs
Race day 09.00 hrs to 18.00 hrs
Monday immediately following race day -
12.00 hrs to 16.00 hrs
14. Operator of Mauritius National Lottery 500,000 12 months
15. Lottery under Part XVII 5,000 or 35 per cent of the -
total market value of the
prizes, whichever is the higher
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FOURTH SCHEDULE
(sections 101 and 103)
FIFTH SCHEDULE
(sections 114 and 115)
(b) outside the town of 50 per cent of gross stakes or 20 days after the
Port Louis 130,000 rupees, whichever is the end of every month
higher
3. A gaming machine 50 per cent of gross stakes 20 days after the
end of every month
93